Guru bimbingan dan konseling idealnya dilaksanakan oleh seorang professional yang memiliki latar belakang pendidikan bimbingan dan konseling. Akan tetapi pada kenyataan, masih banyak dibeberapa sekolah pada khususnya, guru bimbingan dan konseling berlatar belakang pendidikan non bimbingan dan konseling. Hal ini merupakan imbas dari kurangnya pasokan guru bimbingan dan konseling ke tiap-tiap jenjang pendidikan. Pemahaman akan pentingnya peran guru bimbingan dan konseling di sekolah dengan mengisi kekosongan posisi tersebut dengan guru mata pelajaran lain tentu akan menjadi kurang efektif dalam pelaksanaan layanannya dan cenderung mengarah pada tugas yang seharusnya tidak dilakukan oleh bimbingan dan konseling. Oleh karena itu, penelitian ini dilakukan untuk mengetahui, dan memahami tentang kode etik konseling, serta bagaiamana penerapan kode etika etik konseling selama memberikan layanan bimbingan dan konseling terhadap konselinya

Many of the indonesians like to eat chips as everyday snacks, one of them is menjes chips. Menjes chips are beans made from bean curd. One of the SMEs that produces the menjes chips, namely Menjes Kyu that owned by Mrs. Chalimah. In the drying process, the cips are still done conventionally, namely by simply airing them out. This can affect the quality and flavor of chips because of the amount of oil it contains. The purpose of this activity was to add to the knowledge and skill involved in the use of oil stonework (spinner), which was useful in raising the quality and value of chips. The methods used are location surveys and the filling of questionnaires, toolmaking, and socializing of automatic oil slicers. The presence of an automatic oil slicer helps to enhance the quality, flavor, and storage power of processed chips.

Statistics is the basis for studying other subjects in the Informatics Engineering Study Program. However, some lecturers have not used teaching materials such as interactive modules to help students learn statistics. For this reason, research is needed which aims to (1) develop literacy-based Flipbook-assisted interactive e-modules in statistics courses that are valid, (2) determine the practicality of literacy-based Flipbook-assisted interactive e-modules in statistics courses for students. This type of research is Research and Development (R&D). The research subjects were 30 Informatics Engineering students taking Statistics courses. The development steps in this research are using ADDIE, namely Analysis, Design, Development, Implementation, and Evaluation. The research results obtained: 1) the literacy-based flipbook-assisted e-module that was developed was declared valid/feasible with an average percentage of material experts of 80% and media experts of 85.41%, 2) the flipbook-assisted interactive e-module that was developed met the criteria practically with a percentage reaching 75%.

This study aims to examine the effect of liquidity ratios, leverage ratios, profitability ratios and company size on earnings management of mining companies. This research is a study using a quantitative approach and secondary data sources. The independent variables of this study are the ratio of liquidity, leverage, profitability, and firm size, to the dependent variable of earnings management. With a sample of mining companies that have been listed on the Indonesia Stock Exchange since at least 2020, have issued annual reports ending December 31 and have audited financial reports. The results of this study indicate that there is no influence between the liquidity ratio  on  earnings  management,  there  is  an  influence  from  the  leverage  ratio  on  earnings management, there is a positive effect from the profitability ratio on earnings management and there is no effect between firm size and earnings management.

This study aims to find out how the Koto Majidin-Jambi Student Youth Association (IPMKM-J) implements a budgeting system on every incoming and outgoing fund that they will use in implementing the IPMKM-J work program. The method used in this study is qualitative method, which is a method that collects data which is then explained in words. Primary data were obtained from observations and interviews conducted with parties involved in IPMKM-J and secondary data were obtained from literature studies such as scientific journals, books, and e-books. The result of his research is that IPMKM-J has implemented a budgeting system in preparing budgets for the work programs they hold. The budgeting they made was the Draft Cost Budget (RAB).

This study aims to analyze the effect of earnings management on the company's financial performance. Earnings management is a practice carried out by companies in managing financial information with the aim of influencing stakeholders' perceptions of company performance. This study will use a quantitative approach with secondary data obtained from the financial statements of companies listed on the stock exchange. The analytical method used in this study is multiple linear regression, with the dependent variable of company financial performance and earnings management as the independent variable. In addition, this study will also control for other variables that can affect a company's financial performance, such as company size, financial leverage, and sales growth. The results of this study are expected to provide a deeper understanding of the effect of earnings management on the company's financial performance. If it is proven that there is a significant influence, the implication is the importance of oversight and transparency in financial reporting in order to avoid earnings management practices that can be detrimental to the interests of company stakeholders.
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Analyzing the financial accounts of a firm enables one to gauge its financial standing. Ratio analysis is one of the analyses that may be done to determine wheither the company's financial state is sound. The goal of this study was to evaluate PT. Indofood Sukses Makmur Tbk's financial performance using financial ratio analysis. Descriptive analysis, which measures ratios of liquidity, solvency, profitability, and activity, is the analytical approach employed. The Indonesian Stock Exchange provided research information and statistics. According to changes in the liquidity ratio, the company's status is considered to be favorable (liquid). Thei solvency ratio demonstrates that the company's capacity to meet its financial commitments is relatively strong, indicating that the capital invested is not at risk. The activity ratio indicates an increase each year, which indicates that the business is doing well. Based on the profitability statistics, it can be concluded that the firm is still in a strong position even though there are variations from year to year.

This study aims to determine the effect of work discipline and turnover intention on employee performance in the Tasikmalaya AN Sport convection production section. The method used in this research is quantitative. With a research sample of 50 people as respondents of the Tasikmalaya Sport Convection Employees based on 50 known population data. The data used is primary data. Simultaneously, work discipline and turnover intention have a significant effect on employee performance. Partially the work discipline variable has a significant effect on employee performance, for the turnover intention variable it has no significant effect on employee performance.

The success of an organization such as a library is greatly influenced by the human resources available in the library. The human resources contained in it are employees, where employees have a very important role in helping to achieve the goals or targets desired by the library and can help in building a positive image of the community. The role of an employee in helping develop a library can be carried out well if the library has quality employees, which can be seen from the good or bad quality of the services they provide. Kurniawan (Indarwati, 2020) states that "public service is the provision of services (serving) the needs of other people or the public who have an interest in the organization in accordance with the basic rules and procedures that have been determined. (Guntara & Suryani, 2017) say that public services are the responsibility of the government and are carried out by government agencies, both at the center, in the regions and within state-owned enterprises.

Loading and unloading activities are activities carried out on land, sea and air (Permenhub). In the field of loading and unloading, one of the loading and unloading companies will be observed, namely the company PT. Berlian Manyar Sejahtera plays a big role in supporting the needs of loading and unloading activities for handling clinker dry bulk cargo. One of the tools that supports clinker dry bulk loading activities is by using a bucket. A bucket is a tool that can support clinker dry bulk loading activities. where this tool functions to transport dry bulk clinker to the truck properly. The research method used is the Quantitative Method which explains Bucket Efficiency in dry bulk clinker loading activities at PT Berlian Manyar Sejahtera. Data collection techniques through observation, documentation, interviews and questionnaires. The results of this research show that buckets are more efficient than using grabs because in the dry bulk loading process the clinker bucket has a target which can be realized according to the target, whereas for grabs the target and income are bigger but cannot be realized properly according to the target. The advice given is to prepare supporting equipment such as grabs and well-maintained buckets because this can support clinker dry bulk loading activities and additional loading and unloading workers are needed so that the clinker dry bulk loading process will be more efficient and faster.